2021-08-03T07:20:54-05:00 2020-12-31 351178661 BLUE & CO LLC 813 WEST SECOND STREET SEYMOUR IN 47274 990 2020-01-01 351870979 DECATUR COUNTY COMMUNITY FOUNDATION INC DECA 8126626364 101 EAST MAIN STREET NO 1 GREENSBURG IN 47240 TAMI WENNING EXECUTIVE DIRECTOR 8126626364 2021-07-12 1 TAMI WENNING 999009999 KANDY L WISCHMEIER CPA P00118327 8125228416 2021-07-12 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z TAMI WENNING 101 EAST MAIN STREET NO 1 GREENSBURG IN 47240 22083781 0 X DCCFOUND.ORG X 1992 IN THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 9 9 7 55 0 0 1006192 628548 232 152 1402038 1327845 8479 7011 2416941 1963556 750592 852816 0 0 217895 255969 0 0 137356 241586 283166 1210073 1391951 1206868 571605 24205836 26571389 573958 666723 23631878 25904666 THE FOUNDATION ENCOURAGES, PRUDENTLY MANAGES AND DISTRIBUTES CHARITABLE CONTRIBUTIONS TO IMPROVE THE QUALITY OF LIFE OF DECATUR COUNTY RESIDENTS, NOW AND IN THE FUTURE. 0 0 1108584 852816 152 ORGANIZATION HOLDS, INVESTS AND DISTRIBUTES MONEY TO OTHER EXEMPT ORGANIZATIONS FOR THEIR EXEMPT PURPOSES AND FOR EXEMPT PURPOSES IN THE COMMUNITY, INCLUDING COLLEGE SCHOLARSHIPS TO DECATUR COUNTY HIGH SCHOOL SENIORS. 1108584 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 7 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TAMI WENNING 8126626364 101 EAST MAIN STREET 1 GREENSBURG IN 47240 STEPHANIE KRESS VICE PRESIDENT 5.00 X X 0 0 0 KRISTI JARVIS SECRETARY/TREASURER 5.00 X X 0 0 0 DARYL TRESSLER PRESIDENT 5.00 X X 0 0 0 STEVE FREEMAN BOARD MEMBER 1.00 X 0 0 0 JANE OBERMEYER BOARD MEMBER 1.00 X 0 0 0 BILL CORYA BOARD MEMBER 1.00 X 0 0 0 DREW YOUNG BOARD MEMBER 1.00 X 0 0 0 HANK MARTIN IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 RICK JOHNSON BOARD MEMBER 1.00 X 0 0 0 TAMI WENNING EXECUTIVE DIRECTOR 40.00 X 78820 0 5709 78820 0 5709 0 0 0 0 0 628548 628548 PROGRAM SERVICE REVENUE 900099 152 152 152 449226 449226 7011 7011 20998844 20120225 878619 878619 878619 1963556 152 0 1334856 520914 520914 331902 331902 84529 20244 26373 37912 140335 33567 43831 62937 3222 771 1006 1445 27883 6673 8705 12505 44663 44663 160430 160430 26940 6734 7460 12746 8562 4284 2916 1362 14424 4277 4605 5542 6411 6411 4395 2199 1514 682 3142 1573 1082 487 MISCELLANEOUS 7817 5411 1658 748 DUES AND SUBSCRIPTIONS 5557 2781 1914 862 REPAIRS/MAINTENANCE 825 413 284 128 1391951 1108584 146011 137356 841451 685057 55664 40269 18748 15395 23345637 25850937 0 20000 24205836 26571389 2000 38636 571958 628087 573958 666723 X 1027562 1242465 22604316 24662201 23631878 25904666 24205836 26571389 X 571605 1757312 -56129 X X 0 1 X 1 0 X 1298759 391626 251416 1006192 628548 3576541 1298759 391626 251416 1006192 628548 3576541 1169635 2406906 595402 769138 849711 651411 456237 3321899 6898440 16010 0.34890 0.28470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13 11384 64543 2329359 1 1 0 1 X 22992848 173291 2858433 687868 300985 25035719 19488885 743382 3742987 697976 284430 22992848 21452848 206449 -1157757 734208 278447 19488885 19335601 381616 2733182 673459 324092 21452848 17588044 1279782 1343717 663383 212559 19335601 0.03000 0.97000 0 0 55664 40269 15395 15395 X 3785042 1757312 300985 2058297 1726745 160430 76381 236811 1963556 1512254 300985 300985 1211269 160430 20252 180682 1391951 PART IV, LINE 2B: CUSTODIAL FUNDS REPRESENT FUNDS PLACED ON DEPOSIT WITH THE FOUNDATION BY OTHER 501(C)(3) ORGANIZATIONS BASED ON THEIR INDIVIDUAL BOARD RESOLUTIONS. PART V, LINE 4: THE ORGANIZATION INTENDS TO USE THE BOARD DESIGNATED ASSETS TO SUPPORT THE PROGRAMS AND INITIATIVES OF NON-PROFIT AND SIMILAR ORGANIZATIONS IN DECATUR COUNTY, INDIANA. THE ORGANIZATION ALSO INTENDS TO USE THE DESIGNATED FUNDS FOR THE CITIZENS OF THE COMMUNITY THROUGH COLLEGE SCHOLARSHIPS. PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 300,985. PART XI, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 76,381. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADMINISTRATIVE FEES 300,985. PART XII, LINE 4B - OTHER ADJUSTMENTS: SFAS #136 ADJUSTMENT 20,252. 1 DECATUR COUNTY FIREMENS ASSOCIATION INC 502 E BENNETT ST WESTPORT IN 47283 352108662 501(C)(3) 20000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION A41 INC 2535 N SR 3 GREENSBURG IN 47240 471396341 501(C)(3) 15000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY PARKS & RECREATION 402 E NORTH ST GREENSBURG IN 47240 356000138 GOVERNMENTAL AGENCY 15000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION KIDS CLOSET OF DECATUR COUNTY 1035 E BASE RD GREENSBURG IN 47240 474428043 501(C)(3) 15000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION LIFELINE WESLEYAN CHURCH 2002 MOSCOW RD GREENSBURG IN 47240 823438698 501(C)(3) 15000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION MAIN STREET GREENSBURG 314 W WASHINGTON ST GREENSBURG IN 47240 300339717 501(C)(3) 14430 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GIRLS INC OF SHELBYVILLESHELBY COUNTY 904 S MILLER ST SHELBYVILLE IN 47240 351277849 501(C)(3) 13648 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION GREENSBURG ANIMAL SHELTER 1635 W PARK RD GREENSBURG IN 47240 356000138 GOVERNMENTAL AGENCY 12257 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION CHILDRENS ADVOCACY CENTER 12211 RULLMAN DRIVE DILLSBORO IN 47018 412275163 501(C)(3) 11145 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION ARTS & CULTURAL COUNCIL OF DECATUR COUNTY PO BOX 668 GREENSBURG IN 47240 351985720 501(C)(3) 10000 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION DECATUR COUNTY COMMUNITY SCHOOLS 2020 N MONTGOMERY RD GREENSBURG IN 47240 351077382 GOVERNMENTAL AGENCY 5500 TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION 11 0 SCHOLARSHIPS 96 331902 PART I, LINE 2: THE ORGANIZATION OUTLINES THE PARAMETERS FOR THE GRANT TO THE GRANTEE. RECEIPTS ARE OBTAINED FROM THE GRANTEE FOR EXPENSES INCURRED UNDER THE GRANT SPECIFICATIONS. SCHOLARSHIPS ARE PAID FROM A STATEMENT RECEIVED FROM THE UNIVERSITY. 0 1 0 PART I, LINE 32B: STOCK BROKER SELLS ANY DONATED STOCK FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY RECEIVES A DRAFT COPY OF THE INFORMATION RETURN ELECTRONICALLY FOR THEIR REVIEW. THE EXECUTIVE DIRECTOR COORDINATES THE APPROVAL OF THE GOVERNING BODY. AFTER APPROVAL IS RECEIVED, THE INFORMATION RETURNS ARE SUBMITTED TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS AT THE BEGINNING OF THEIR TERM AND EACH YEAR THEREAFTER IN OCTOBER. THE BOARD MEMBER IS TO REPORT ANY CONFLICT AT THE BEGINNING OF EACH BOARD MEETING BASED ON THE MEETING'S AGENDA. THE BOARD MEMBER MAY BE EXCUSED FROM THAT MEETING. THE BOARD MEMBER WILL NOT DISCUSS OR VOTE UPON ANY ISSUE WHERE THE BOARD MEMBER HAS A CONFLICT OF INTEREST OR APPEARANCE OF IMPROPRIETY AT ANY COMMITTEE OR BOARD MEETING. THE MEMBER WILL INFORM THE BOARD OF THE CONFLICT AND COMPLETE AN UPDATED CONFLICT OF INTEREST STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED ANNUALLY BY THE COMPENSATION COMMITTEE OF THE BOARD. THE COMMITTEE FOCUSES ON A COMPARATIVE OF NON-PROFIT ORGANIZATIONS IN THE AREA TO BENCHMARK COMPENSATION. MARKET INFORMATION FROM PUBLISHED NON-PROFIT SURVEYS, LOCAL INDUSTRY STANDARDS AND ANY OTHER APPROPRIATE INFORMATION IS GATHERED TO FORM A 'MARKET COMPOSITE' TO ASSESS THE COMPETITIVENESS OF THE COMPENSATION. THE COMMITTEE RECOMMENDS THE COMPENSATION OF EXECUTIVE DIRECTOR TO THE BOARD. THE BOARD APPROVES, AFTER DISCUSSION, THE RECOMMENDATION. THE BOARD DETERMINES THE COMPENSATION FOR THE ADMINISTRATIVE EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE UPON REQUEST COPIES OF THE APPLICATION OF EXEMPTION AND THE PAST THREE YEARS FORM 990 FOR PUBLIC INSPECTION AT THEIR OFFICE. FORM 990, PART XI, LINE 9: SFAS #136 ADJUSTMENT -56,129. FORM 990, PART XII, LINE 2C THE PROCEDURES THAT THE AUDIT COMMITTEE TAKES ANNUALLY DID NOT CHANGE IN THE CURRENT YEAR.